{"status":true,"post":{"id":14592,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:48:53","created_at":"2016-09-04T21:00:00.000000Z","updated_at":"2022-10-21T06:48:53.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":14592,"is_featured":0,"title":"Vergi bar\u0131\u015f\u0131nda kredi kart\u0131 ve mahsup yolu ile \u00f6deme","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 6736 Say\u0131l\u0131 Kanun\u2019un 10\u2019uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 gere\u011fi olarak \u201cMaliye Bakanl\u0131\u011f\u0131 ve Sosyal G\u00fcvenlik Kurumu\u2019na ba\u011fl\u0131 tahsil dairelerine ve bu kanun kapsam\u0131nda \u00f6denecek olan alacaklar\u0131n \u201cAmme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 41\u2019inci maddesine g\u00f6re kredi kart\u0131 kullan\u0131lmak suretiyle \u00f6denmesi uygun g\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde, \u00f6demeye arac\u0131l\u0131k yapan bankalarca, kart kullan\u0131c\u0131lar\u0131na kredi kart\u0131 i\u015flemine konu bor\u00e7 tutar\u0131n\u0131n, taksitler halinde yans\u0131t\u0131lmas\u0131 ve taksit \u00f6deme aylar\u0131nda hesaplar\u0131na bor\u00e7 kaydedilmesi ko\u015fuluyla; bu \u00f6demeler i\u00e7in \u00f6deme tarihi olarak kredi kart\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131 g\u00fcn esas al\u0131nacakt\u0131r. Bu h\u00fck\u00fcm 6736 say\u0131l\u0131 kanun kapsam\u0131nda yap\u0131land\u0131r\u0131lan alacak tutar\u0131n\u0131n kredi kart\u0131 kullan\u0131lmak suretiyle de \u00f6denmesine imkan sa\u011flanmakta olup madde h\u00fckm\u00fcne g\u00f6re kredi kart\u0131 kullan\u0131larak \u00f6deme yapabilmesi i\u00e7in arac\u0131l\u0131k yapan bankalarla \u201canla\u015fma\u201d yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>GEL\u0130R \u0130DARES\u0130N\u0130N S\u0130TES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">6736 Say\u0131l\u0131 Kanun\u2019la ilgili I seri numaral\u0131 tebli\u011fde de belirtildi\u011fi \u00fczere Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine \u00f6denecek alacaklar\u0131n tahsilat\u0131 amac\u0131yla \u00f6demeye arac\u0131l\u0131k yapacak bankalar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesinde (www.gib.gov.tr) yer almaktad\u0131r. Bankalar\u0131n uygulama geli\u015ftirmeleri halinde, internet siteleri veya \u015fubeleri \u00fczerinden de kredi kart\u0131yla tahsilat i\u015flemleri yap\u0131labilecektir.<\/span><\/p>  <p><span class=\"large\">Bor\u00e7lular\u0131n kredi kart\u0131na taksit \u015feklinde \u00f6deme yapmalar\u0131n\u0131 istemeleri halinde \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u201d h\u00fck\u00fcmlerine g\u00f6re alacak tutar\u0131 banka taraf\u0131ndan bor\u00e7lunun hesaplar\u0131na Kanun\u2019un \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde yans\u0131t\u0131lacakt\u0131r. Bununla birlikte, bor\u00e7lu taraf\u0131ndan yap\u0131lan \u00f6deme tutar\u0131n\u0131 g\u00f6sterir al\u0131nd\u0131, kredi kart\u0131 ile \u00f6deme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla verilecek ve bor\u00e7 \u00f6denmi\u015f kabul edilecektir.<\/span><\/p>  <p><span class=\"large\"><strong>KRED\u0130 HESAPLARINDAN<\/strong><\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan kredi kart\u0131 kullan\u0131lmak ve bor\u00e7lunun bankadaki kredi hesaplar\u0131na taksit aylar\u0131nda bor\u00e7 olarak yans\u0131t\u0131lmak suretiyle yap\u0131lan \u00f6demeler ilgili taksit ay\u0131n\u0131n son g\u00fcn\u00fcn\u00fc izleyen g\u00fcnden itibaren Amme Alacaklar\u0131n\u0131n Tahsili Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 41\u2019 inci maddesinde \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7erisinde Hazine Hesaplar\u0131na intikal ettirilecektir. Bu s\u00fcre 20 g\u00fcn olarak belirlenmi\u015ftir. \u00d6rne\u011fin banka taraf\u0131ndan Kanun kapsam\u0131nda taksitlendirilmi\u015f alaca\u011f\u0131n ilk iki taksit tutar\u0131n\u0131n kredi kart\u0131 ile ayn\u0131 g\u00fcn \u00f6dendi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, banka taraf\u0131ndan taksitler ilgili taksit aylar\u0131 olan Kas\u0131m\/2016 ve Ocak\/2017 aylar\u0131nda bor\u00e7lunun hesap ekstrelerine yans\u0131t\u0131lacak ve bu suretle yap\u0131lan tahsilat tutarlar\u0131 taksit aylar\u0131n\u0131n son g\u00fcn\u00fcn\u00fc izleyen 20 g\u00fcn i\u00e7erisinde Hazine hesaplar\u0131na aktar\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>MAHSUP TALEB\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu kanun h\u00fckm\u00fcnden yararlanmak isteyen m\u00fckellefler Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerine \u00f6denecek tutarlar\u0131 vergi mevzuat\u0131 gere\u011fi iade alacaklar\u0131ndan da mahsubunu talep edebileceklerdir. Bu ba\u011flamda da Kanun h\u00fckm\u00fcnden yararlanmak i\u00e7in ba\u015fvuruda bulunan ve \u00f6denecek tutarlar\u0131 ilgili vergi mevzuat\u0131 gere\u011fi alaca\u011f\u0131ndan kendi bor\u00e7lar\u0131na mahsup yolu ile iadesini isteyenler bu taleplerinin yerine getirilebilinmesi i\u00e7in ba\u015fvuruda bulunmalar\u0131 ve\/veya taksit s\u00fcresi i\u00e7inde ilgili mevzuat\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc bilgi ve belgeleri tam ve eksiksiz olarak ilgili idareye ibraz etmeleri gerekmektedir. Belgelere ek olarak mahsuben iadenin ger\u00e7ekle\u015ftirilebilmesi i\u00e7in teminat, yeminli mali m\u00fc\u015favir raporu veya vergi inceleme raporunda aranan durumlarda bunlar\u0131nda s\u00fcresinde ilgili mevzuat\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc bilgi ve belgelerinde ayn\u0131 s\u00fcre i\u00e7erisinde ilgili vergi dairesine intikal ettirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Gelir ve Kurumlar Vergisi m\u00fckelleflerinin 2011, 2012, 2013, 2014 ve 2015 y\u0131llar\u0131na ili\u015fkin olarak vermi\u015f bulunduklar\u0131 y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde beyan ettikleri y\u0131llara sari in\u015faat ve onarma i\u015fine ait istihkaklar\u0131ndan kesilen vergilerin beyannamede mahsubu sonucu, vergi iade haklar\u0131n\u0131n do\u011fmas\u0131 ve bu m\u00fckelleflerin de an\u0131lan y\u0131llarla ilgili olarak matrah ve vergi art\u0131r\u0131m\u0131nda bulunmalar\u0131 halinde, iadesi gereken bu vergilerin, m\u00fckelleflerin matrah ve vergi art\u0131r\u0131m\u0131 nedeniyle \u00f6deyecekleri vergilerden mahsubu yap\u0131lamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>D\u0130LEK\u00c7E TEBL\u0130\u011e\u0130N EK\u0130NDE<\/strong><\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin mahsup hakk\u0131ndan yararlanabilmeleri i\u00e7in ba\u015fvurular\u0131n\u0131 \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f\u201d ekinde yer alan dilek\u00e7eyle yapmalar\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, m\u00fckellefin mahsup talebi \u00fczerine mahsup i\u015flemleri yap\u0131ld\u0131ktan sonra, fazla veya yersiz mahsup yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, m\u00fckellef hakk\u0131nda gerekli ek tarhiyat yap\u0131lacakt\u0131r. Bu durumda Kanun kapsam\u0131nda mahsup yoluyla yap\u0131lm\u0131\u015f olan tahsilatlar i\u00e7in herhangi bir d\u00fczeltme i\u015flemi s\u00f6z konusu olamayacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-barisinda-kredi-karti-ve-mahsup-yolu-ile-odeme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi bar\u0131\u015f\u0131nda kredi kart\u0131 ve mahsup yolu ile \u00f6deme","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":103,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":14691,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":14592,"locale":"tr","category_id":73,"title":"Vergi bar\u0131\u015f\u0131nda kredi kart\u0131 ve mahsup yolu ile \u00f6deme","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin 6736 Say\u0131l\u0131 Kanun\u2019un 10\u2019uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 gere\u011fi olarak \u201cMaliye Bakanl\u0131\u011f\u0131 ve Sosyal G\u00fcvenlik Kurumu\u2019na ba\u011fl\u0131 tahsil dairelerine ve bu kanun kapsam\u0131nda \u00f6denecek olan alacaklar\u0131n \u201cAmme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 41\u2019inci maddesine g\u00f6re kredi kart\u0131 kullan\u0131lmak suretiyle \u00f6denmesi uygun g\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde, \u00f6demeye arac\u0131l\u0131k yapan bankalarca, kart kullan\u0131c\u0131lar\u0131na kredi kart\u0131 i\u015flemine konu bor\u00e7 tutar\u0131n\u0131n, taksitler halinde yans\u0131t\u0131lmas\u0131 ve taksit \u00f6deme aylar\u0131nda hesaplar\u0131na bor\u00e7 kaydedilmesi ko\u015fuluyla; bu \u00f6demeler i\u00e7in \u00f6deme tarihi olarak kredi kart\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131 g\u00fcn esas al\u0131nacakt\u0131r. Bu h\u00fck\u00fcm 6736 say\u0131l\u0131 kanun kapsam\u0131nda yap\u0131land\u0131r\u0131lan alacak tutar\u0131n\u0131n kredi kart\u0131 kullan\u0131lmak suretiyle de \u00f6denmesine imkan sa\u011flanmakta olup madde h\u00fckm\u00fcne g\u00f6re kredi kart\u0131 kullan\u0131larak \u00f6deme yapabilmesi i\u00e7in arac\u0131l\u0131k yapan bankalarla \u201canla\u015fma\u201d yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>GEL\u0130R \u0130DARES\u0130N\u0130N S\u0130TES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">6736 Say\u0131l\u0131 Kanun\u2019la ilgili I seri numaral\u0131 tebli\u011fde de belirtildi\u011fi \u00fczere Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine \u00f6denecek alacaklar\u0131n tahsilat\u0131 amac\u0131yla \u00f6demeye arac\u0131l\u0131k yapacak bankalar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesinde (www.gib.gov.tr) yer almaktad\u0131r. Bankalar\u0131n uygulama geli\u015ftirmeleri halinde, internet siteleri veya \u015fubeleri \u00fczerinden de kredi kart\u0131yla tahsilat i\u015flemleri yap\u0131labilecektir.<\/span><\/p>  <p><span class=\"large\">Bor\u00e7lular\u0131n kredi kart\u0131na taksit \u015feklinde \u00f6deme yapmalar\u0131n\u0131 istemeleri halinde \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun\u201d h\u00fck\u00fcmlerine g\u00f6re alacak tutar\u0131 banka taraf\u0131ndan bor\u00e7lunun hesaplar\u0131na Kanun\u2019un \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde yans\u0131t\u0131lacakt\u0131r. Bununla birlikte, bor\u00e7lu taraf\u0131ndan yap\u0131lan \u00f6deme tutar\u0131n\u0131 g\u00f6sterir al\u0131nd\u0131, kredi kart\u0131 ile \u00f6deme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarih itibar\u0131yla verilecek ve bor\u00e7 \u00f6denmi\u015f kabul edilecektir.<\/span><\/p>  <p><span class=\"large\"><strong>KRED\u0130 HESAPLARINDAN<\/strong><\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan kredi kart\u0131 kullan\u0131lmak ve bor\u00e7lunun bankadaki kredi hesaplar\u0131na taksit aylar\u0131nda bor\u00e7 olarak yans\u0131t\u0131lmak suretiyle yap\u0131lan \u00f6demeler ilgili taksit ay\u0131n\u0131n son g\u00fcn\u00fcn\u00fc izleyen g\u00fcnden itibaren Amme Alacaklar\u0131n\u0131n Tahsili Usul\u00fc Hakk\u0131ndaki Kanun\u2019un 41\u2019 inci maddesinde \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7erisinde Hazine Hesaplar\u0131na intikal ettirilecektir. Bu s\u00fcre 20 g\u00fcn olarak belirlenmi\u015ftir. \u00d6rne\u011fin banka taraf\u0131ndan Kanun kapsam\u0131nda taksitlendirilmi\u015f alaca\u011f\u0131n ilk iki taksit tutar\u0131n\u0131n kredi kart\u0131 ile ayn\u0131 g\u00fcn \u00f6dendi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, banka taraf\u0131ndan taksitler ilgili taksit aylar\u0131 olan Kas\u0131m\/2016 ve Ocak\/2017 aylar\u0131nda bor\u00e7lunun hesap ekstrelerine yans\u0131t\u0131lacak ve bu suretle yap\u0131lan tahsilat tutarlar\u0131 taksit aylar\u0131n\u0131n son g\u00fcn\u00fcn\u00fc izleyen 20 g\u00fcn i\u00e7erisinde Hazine hesaplar\u0131na aktar\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>MAHSUP TALEB\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu kanun h\u00fckm\u00fcnden yararlanmak isteyen m\u00fckellefler Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 tahsil dairelerine \u00f6denecek tutarlar\u0131 vergi mevzuat\u0131 gere\u011fi iade alacaklar\u0131ndan da mahsubunu talep edebileceklerdir. Bu ba\u011flamda da Kanun h\u00fckm\u00fcnden yararlanmak i\u00e7in ba\u015fvuruda bulunan ve \u00f6denecek tutarlar\u0131 ilgili vergi mevzuat\u0131 gere\u011fi alaca\u011f\u0131ndan kendi bor\u00e7lar\u0131na mahsup yolu ile iadesini isteyenler bu taleplerinin yerine getirilebilinmesi i\u00e7in ba\u015fvuruda bulunmalar\u0131 ve\/veya taksit s\u00fcresi i\u00e7inde ilgili mevzuat\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc bilgi ve belgeleri tam ve eksiksiz olarak ilgili idareye ibraz etmeleri gerekmektedir. Belgelere ek olarak mahsuben iadenin ger\u00e7ekle\u015ftirilebilmesi i\u00e7in teminat, yeminli mali m\u00fc\u015favir raporu veya vergi inceleme raporunda aranan durumlarda bunlar\u0131nda s\u00fcresinde ilgili mevzuat\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc bilgi ve belgelerinde ayn\u0131 s\u00fcre i\u00e7erisinde ilgili vergi dairesine intikal ettirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Gelir ve Kurumlar Vergisi m\u00fckelleflerinin 2011, 2012, 2013, 2014 ve 2015 y\u0131llar\u0131na ili\u015fkin olarak vermi\u015f bulunduklar\u0131 y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde beyan ettikleri y\u0131llara sari in\u015faat ve onarma i\u015fine ait istihkaklar\u0131ndan kesilen vergilerin beyannamede mahsubu sonucu, vergi iade haklar\u0131n\u0131n do\u011fmas\u0131 ve bu m\u00fckelleflerin de an\u0131lan y\u0131llarla ilgili olarak matrah ve vergi art\u0131r\u0131m\u0131nda bulunmalar\u0131 halinde, iadesi gereken bu vergilerin, m\u00fckelleflerin matrah ve vergi art\u0131r\u0131m\u0131 nedeniyle \u00f6deyecekleri vergilerden mahsubu yap\u0131lamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>D\u0130LEK\u00c7E TEBL\u0130\u011e\u0130N EK\u0130NDE<\/strong><\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin mahsup hakk\u0131ndan yararlanabilmeleri i\u00e7in ba\u015fvurular\u0131n\u0131 \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f\u201d ekinde yer alan dilek\u00e7eyle yapmalar\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, m\u00fckellefin mahsup talebi \u00fczerine mahsup i\u015flemleri yap\u0131ld\u0131ktan sonra, fazla veya yersiz mahsup yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, m\u00fckellef hakk\u0131nda gerekli ek tarhiyat yap\u0131lacakt\u0131r. Bu durumda Kanun kapsam\u0131nda mahsup yoluyla yap\u0131lm\u0131\u015f olan tahsilatlar i\u00e7in herhangi bir d\u00fczeltme i\u015flemi s\u00f6z konusu olamayacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergi-barisinda-kredi-karti-ve-mahsup-yolu-ile-odeme","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi bar\u0131\u015f\u0131nda kredi kart\u0131 ve mahsup yolu ile \u00f6deme","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":103,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}